§ 6-1.1-10-15 — Public airports

Indiana § 6-1.1-10-15

• Jurisdiction: Indiana
• Art. 1.1: PROPERTY TAXES
• Ch. 10: Exemptions

Text

(a) The acquisition and improvement of
land for use by the public as an airport and the maintenance of
commercial passenger aircraft is a municipal purpose regardless of
whether the airport or maintenance facility is owned or operated by a
municipality. The owner of any airport located in this state, who holds
a valid and current public airport certificate issued by the Indiana
department of transportation, may claim an exemption for only so much
of the land as is reasonably necessary to and used for public airport
purposes. A person maintaining commercial passenger aircraft in a
county having a population of:
(1) more than two hundred fifty thousand (250,000) and less than
three hundred thousand (300,000); or
(2) more than three hundred fifty thousand (350,000) and less
than four hundred thousand (400,000);
may claim an exemption for commercial passenger aircraft not subject
to the aircraft excise tax under IC 6-6-6.5 that is being assessed under
this article, if it is located in the county only for the purposes of
maintenance.
(b) The exemption provided by this section is noncumulative and
applies only to property that would not otherwise be exempt. Nothing
contained in this section applies to or affects any other tax exemption
provided by law.
(c) As used in this section, "land used for public airport purposes"
includes the following:
(1) That part of airport land used for the taking off or landing of
aircraft, taxiways, runway and taxiway lighting, access roads, auto
and aircraft parking areas, and all buildings providing basic
facilities for the traveling public.
(2) Real property owned by the airport owner and used for airport
operation and maintenance purposes, which includes the
following property:
(A) Leased property that:
(i) is used for agricultural purposes; and
(ii) is located within the area that federal law and regulations
of the Federal Aviation Administration restrict to activities
and purposes compatible with normal airport operations.
(B) Runway protection zones.
(C) Avigation easements.
(D) Safety and transition areas, as specified in IC 8-21-10
concerning the regulation of tall structures and 14 CFR Part 77
concerning the safe, efficient use and preservation of the
navigable airspace.
(E) Land purchased using funds that include grant money
provided by the Federal Aviation Administration or the Indiana
department of transportation.
(3) Real property used in providing for the shelter, storage, or care
of aircraft, including hangars.
(4) Housing for weather and signaling equipment, navigational
aids, radios, or other electronic equipment.
The term does not include land areas used solely for purposes unrelated
to aviation.
[Pre-1975 Property Tax Recodification Citations: 6-1-11-1;
6-1-11-2.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1980,
P.L.74, SEC.15; P.L.77-1989, SEC.1; P.L.18-1990, SEC.18;
P.L.126-2000, SEC.3; P.L.119-2012, SEC.16; P.L.180-2016, SEC.8;
P.L.104-2022, SEC.19.